Research On The Efficiency Of Personal Income Tax Collection And Management Under The Background Of Big Data

With the continuous advancement of China’s tax reform and the continuous improvement of the level of economic development,personal income tax has become more and more important.The advent of the digital age and the implementation of the new personal income tax law have brought about changes in tax policy and environment for personal income tax collection and management,which has made the current personal income tax collection and management have problems such as taxpayer’s income,a large amount of tax-related information,a new special additional deduction system and a new settlement and payment model,which undoubtedly brought great challenges to personal income tax collection and management.Big data can efficiently analyze and predict tax matters by collecting and sorting out massive data and digging and processing them in depth,providing a strong basis for tax management and decision-making,and bringing opportunities to improve the efficiency of personal income tax collection and management.Therefore,this thesis takes the current development of big data as the research background,takes the collection and management efficiency of personal income tax in China as the research object,and based on the collection and management data of personal income tax in 31 provinces,municipalities and autonomous regions in China from 2012 to 2020,uses the stochastic frontier method(SFA)to construct the logarithmic production function of tax revenue,and selects BC(1995)model to evaluate the collection and management efficiency of personal income tax in various regions according to these data,which has an impact on its collection and management efficiency.The results show that: firstly,the average efficiency of personal income tax collection and management in various provinces and cities in China from2012 to 2020 is 0.1345,which has great room for improvement.From 2012 to 2020,the overall development trend of the efficiency of individual income tax collection and management in China is rising,and the efficiency of collection and management varies greatly from place to place.Second,the per capita GDP,urbanization level,information transmission,the number of personnel in software and information technology service industry,the per capita management scope of tax personnel and the tax proportion of personal income tax all have positive effects on improving the efficiency of personal income tax collection and management,but the per capita GDP and the per capita management scope of tax personnel have no significant effects,while the per capita Internet broadband access port has a negative effect on the efficiency of personal income tax collection and management.In accordance with the above conclusions,this thesis proposes three policy suggestions: First,make full use of big data to optimize the collection and management of personal income tax;The second is to strengthen the internal management of the tax department;The third is to strengthen the training of tax talents.